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Office of the Court Administrator Vs. Concepcion G. Espineda, etc.

OFFICE OF THE COURT ADMINISTRATOR, Complainant, versus CONCEPCION G. ESPINEDA, Cashier, COURT OF TAX APPEALS, Respondent.

A.M. No. CTA-08-2 | 2009-09-04

DECISION


PER CURIAM:

This case stemmed from the report of Court of Tax Appeals (CTA) Presiding Justice Ernesto D. Acosta on certain irregularities in the reporting and
handling of legal fees in the possession of respondent cashier. An initial investigation was conducted and a discrepancy of more than P2 million was
discovered. Thus, herein respondent was relieved of her collecting and disbursing functions and was temporarily assigned in the Administrative Division
of the CTA.

Acting on the report of CTA Presiding Justice Acosta, a financial audit in the CTA was conducted on November 9-19, 2004, covering the period July 1993 to
October...